"Your total income from all sources (regardless of whether the income is taxable to Arkansas) must fall within the limits of the appropriate table based on your filing status." The Arkansas Instructions say this at the top of page 22.
However, the top of each table actually says "IF YOUR ADJUSTED GROSS INCOME IS", which is a different thing.
Please see Subject 500 by the Arkansas Department of Revenue. This repeats the "Your total gross income from all sources (regardless of whether the income is taxable to Arkansas)" and the "You may use the Low Income Tax Table if your adjusted gross income falls below the following amounts for your filing status:"
I have to assume that Arkansas actually didn't mean the "Your total income from all sources (regardless of whether the income is taxable to Arkansas" the way it sounds. Otherwise they would never have referred to "adjusted gross income" (which does not include nontaxable income).
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